2007 (7) TMI 10

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....'). Alleging that the assessee had mis-classified the following products, show cause notices were issued proposing to levy duty of Rs. 14,37,805/-. According to the revenue the relevant products were mis-classified as under: (i) Skid mounting type milk/cream pasteurizer                            S.H.  8434.10 (ii) Chilling plant                                             &nb....

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....eam separators                                                             8434.10 (vii) Butter Packing Machine                                                         &nbs....

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....nfirmed the demand and made the following classifications. "(i) Skid mounting type milk /cream pasteurizer (ii)  Chilling plant (iii)  Milk Cream Chiller (iv)  Milk Cream pasteurizer 4. Under Chapter sub-heading No. 8419.10 and parts of the above machinery under Chapter sub-heading No. 8419.90 chargeable to duty @13% adv. (v) Milk/cream/ghee pumps under Chapter sub-heading No. 8413.19 and parts thereof under CSH No. 8413.99 chargeable to duty @ 13% adv. (vi) Milk/Cream Separators under CSH No. 8421.10 and parts thereof under CSH No. 8421.90 @13% adv. (vii) Butter packing machine under CSH No. 8422.80 and parts thereof under CSH No.8422.90 @ 13% adv." 5. All the four demands were confirmed involving ....

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....t appreciated the essence of various entries, the HSN Explanatory note and Chapter headings and sub-headings 10. Learned Counsel for the revenue on the other hand supported the impugned judgment the Tribunal 11. Chapter 84 deals with Nuclear Reactors, boilers, machinery and mechanical appliances and parts thereof. The relevant portion of the Chapter reads as follows: "1.        xx         xx         xx         xx 2. Subject to the operation of Note 3 to Section XVI, a machine or appliance which answers to a description in one or more of the heading Nos. 84.01 to 84.24 and at t....